Michael Noonan (Limerick City, Fine Gael)

Usually the sheriff arrives only after many other approaches have been made by Revenue. It is usually a recourse of last resort. If I may suggest it, the Deputies are entitled under law to make representations to Revenue on behalf of a constituent. There is nothing improper in that as has been made clear on a number of occasions. The Deputies should probably talk in the first instance to the company's accountants so that they are not at cross purposes, proposing something different from what has been proposed. They will also need the written permission of the person they represent so that they do not breach the confidentiality Revenue needs to maintain with a taxpayer.

I am probably the last person in the House who can approach the Revenue because I have to maintain a very strict relationship and respect its independence. There is nothing improper, however, if the Deputies take up the cause and approach Revenue directly.

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